纳税担保法律性质与法律适用辨析

An Analysis of Nature and Application of the Law on Surety for Tax Payment

对纳税担保法律性质的争议源于对纳税担保行政性和民事性多元目的价值的不同认识。按照法的价值位阶将纳税担保定性为民事性,有利于保障税收债权的安全,有利于贯彻落实我国物权法的平等保护原则。实践中行政复议、行政诉讼解决纳税担保纠纷出现的僵局,不是法律制度本身的缺陷造成的,而是人们错误认识纳税担保的性质,把民事纠纷当作行政案件处理的结果。适用民事法律、按民事诉讼解决纳税担保纠纷是纳税担保法律适用的应然选择。

The dispute over nature of the law on surety for tax payment roots in different perceptions of its plural values of administrative and civil features. In accordance with the value hierarchy of law, the surety for tax payment is suggested to be defined as civil cases, since it is not only favorable to tax credit protection, but also to implementing the equality principle of property law. In practice, surety for tax payment often results in dispute deadlock during administrative reconsideration or administrative litigation, which is actually not due to the defect of legal system, but to the false understanding of the nature of surety for tax payment thus treating civil disputes as administrative cases. It is a rational choice to apply civil law and resort to civil proeedures to settle disputes of surety for tax payment.